Ten independent transactions for Scooter Corporation are listed below. A list of accounts used to record the economic effects of transactions in terms of the fundamental accounting model is given below. You are to indicate the accounts to be debited and credited for each transaction by entering th appropriate letter in each blank.

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Q12: Expenses paid before being used or consumed
Q92: Adjusting entries are recorded in the journal
Q98: An adjusted trial balance is usually developed
Q100: The unadjusted trial balance does not reflect
Q102: The three sections of the statement of
Q103: Adjusting entries are used to update income
Q104: Air Cargo Company recorded the following adjusting
Q105: The statement of cash flows is designed
Q106: The comparative statements of financial positions of
Q109: Revenue and expense accounts often are called
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